• BACKGROUND: ADDITIONAL INFORMATION Ali, May, and Dyson decided to set up Tea.co as a partnership. They plan to start small but have hopes to grow quickly. They are in the process of looking for a warehouse to rent but are keen to start promoting their business to the local surfing community. Dyson has used his marketing background to write up a marketing plan and as part of this plan, Tea.co will be sponsoring their first annual local beach 'clean-up' at some of the local surf beaches. Sponsorship involves promoting the event in order to recruit volunteers, providing the necessary equipment such as gloves, rubbish bags and sunscreen, providing prizes to participants and issuing letters of appreciation to all those involved. Tea.co has posted about the event on their Facebook page. May has also included some posts on her Instagram page, and these have attracted a lot of interest. Tea.co has hired Archer's neighbour Sam who has a marketing and events management background to assist with the co-ordination and administration of the event. A key purpose of the event is to raise brand awareness and to demonstrate that Tea.co cares about environmental sustainability and the future of our oceans. They will also use this opportunity to showcase a limited range of their products and will be selling branded t-shirts and hats at the event with the slogan 'save our oceans'. A number of the local surf shops have also agreed to stock the 'save our oceans' range.

QUESTION

Ali, May and Dyson are looking ahead to their broader reporting responsibilities and are considering what type of information they might provide in the future in relation to their financial, environmental and social performance and impacts.

a. Identify FOUR pieces of financial information that ASD might disclose to their stakeholders.

b. Identify FOUR pieces of environmental information that ASD might disclose to their stakeholders.

c. Identify FOUR pieces of social information that ASD might disclose to their stakeholders.